Whether to come under Inverted duty structure

This discussion explores whether a fertiliser manufacturer, dealing with varying GST rates on inputs (rock phosphate, packing materials, chemicals) and a lower GST rate on their output (super phosphate fertiliser sold to farmers), qualifies for a refund under the Inverted Duty Structure. The key question revolves around the impact of government subsidies received on outward supplies and whether this scenario aligns with Section 54(3)(ii) of the GST Act.